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https://ah.lib.nccu.edu.tw/handle/140.119/47428
題名: | The Adoptionof `Western` Management Accounting/Controlsin China`s State-owned-enterprises During Economic Transition | 作者: | 吳安妮 O`Connor, Neale G. ; Chow, Chee W. ; Wu, Anne |
日期: | 2004 | 上傳時間: | 22-Oct-2010 | 摘要: | This study explores the influences on the adoption of “Western” management accounting/control practices by China`s state-owned enterprises (SOEs). This topic is important given the potential for such practices to affect SOE operations in the midst of China`s continued privatization programme, and the continued opening of its markets to competition. In-depth interviews were conducted with managers at four SOEs and two of their joint ventures. These interviews indicated increased use of a range of Western management accounting/controls in the SOEs. They also shed light on the factors that influenced the level of adoption. These findings were used to refine a survey instrument for data collection from 82 other SOEs. The survey indicated significant and predicted influences from use of limited-term employment contracts, joint venture experience, stock exchange listing, and the availability of training. | 關聯: | Accounting Organizations and Society,29(3/4),349-375 | 資料類型: | article | DOI: | http://dx.doi.org/10.1016/S0361-3682(02)00103-4 |
Appears in Collections: | 期刊論文 |
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File | Description | Size | Format | |
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349375.pdf | 510.97 kB | Adobe PDF2 | View/Open |
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